AIS vs TIS: The Difference and How to Use Them When Filing
Last verified: June 2026, against the Income Tax Act and related provisions cited below. Figures apply to FY 2025-26 (AY 2026-27). General information, not personal tax advice.
When you sit down to file, the portal shows two documents that look similar but serve different roles: the AIS and the TIS. Knowing the difference helps you file accurately and fix mismatches before they become notices.
AIS — Annual Information Statement
The AIS is the comprehensive, line-by-line record of your financial year: interest, dividends, securities transactions, mutual funds, TDS/TCS, foreign remittances, high-value transactions (SFT) and more. For each item it shows a reported value and a modified value (after any feedback you submit). It is the detailed source document — and you can give feedback on any entry you think is wrong (duplicate, not mine, incorrect amount).
TIS — Taxpayer Information Summary
The TIS is a simplified, category-wise summary derived from the AIS. For each income category (salary, interest, dividend, etc.) it shows the processed value and the derived value — the latter being what flows into your pre-filled ITR. Think of the TIS as the “headline totals” and the AIS as the “detailed ledger” behind them.
| AIS | TIS | |
|---|---|---|
| Detail level | Transaction-by-transaction | Aggregated by category |
| Purpose | Complete record + feedback | Summary used for pre-filling ITR |
| Values shown | Reported & modified | Processed & derived |
How feedback flows
When you correct an entry in the AIS, the change feeds into the TIS and updates the derived value used for pre-filling — so fixing the AIS first keeps your ITR accurate.
How they relate to Form 26AS
Both are broader than the old Form 26AS (which mainly shows TDS/TCS and tax paid). For how AIS compares with 26AS specifically, see our AIS vs Form 26AS guide. Always reconcile all three before filing.
Where to find them
On the e-filing portal under Services → Annual Information Statement (AIS); the TIS is available alongside the AIS for download.
FAQs
What is the difference between AIS and TIS?
AIS is the detailed transaction record; TIS is a category-wise summary derived from it that feeds your pre-filled ITR.
Which one is used to pre-fill my ITR?
The TIS derived value, which is built from the AIS.
Can I correct the TIS?
Indirectly — submit feedback on the AIS, and the TIS updates automatically.
Are AIS/TIS the same as Form 26AS?
No. They are broader; 26AS focuses on TDS/TCS and taxes paid. Reconcile all three.
